Design Of Financial Internal Control Scheme In Inspur Big Data Company

With the development of economy and enlarging scale of enterprise,there are also some loopholes in the operation of enterprise,which further cause risks during the operation of enterprise,and even some loopholes of management are profited by staffs of enterprise to acquire some benefits.Therefore,the internal control of enterprise becomes an essential part,and the management layer of enterprise has to provide reasonable guarantee for the operation of enterprise by means of effective internal control.However,generally speaking,during daily internal control of enterprise,it adopts financial data,meanwhile,most of the results of control are presented by financial data,so that financial internal control is the basis of internal control of enterprise,As to this thesis,taking Inspur Big Data as research object,which is the subordinate company of Inspur Group,it has research about how the subsidiaries with the background of group company to establish their own financial internal control system,so that they can get to the complete strategic target of group when reducing their own operation risks.By means of theory of financial internal control,it has research about Inspur Big Data Company,which thinks that it has some problems in the aspects of corporate governance structure,comprehensive budget system,capital management process,and cost accounting,so that these finally cause the deficiency of financial internal control of company.In this thesis,it starts from the five elements of COSO internal control framework and makes the financial internal control plan of Inspur Big Data Company.By means of improving the consciousness of financial internal control,specifying the property right structure of company,and sounding the financial organization system of company,it can improve the internal control environment.Besides,by establishing warning system of receivables and fixing the asset warning system,it can improve the financial internal control of company fromthe aspect of risk assessment.As to the aspect of control activity,by implementing complete budgetary control,decentralized management of monetary assets,and cost delicacy management,it can reduce the risk during the operation of company,in addition,by setting specific quantitative monitoring index in monitoring part,it can evaluate whether the whole financial internal control plan is effectively implemented.Finally,in order to guarantee the effective publicity of financial internal control plan in the company,it puts forward safeguard measures from the aspects of staffing organization,information technology,and enterprise culture.This research of this thesis is a realistic guidance to improve the financial internal control level of Inspur Big Data Company,provides systematic guarantee for the realization of the final strategic target of Inspur Group,has referential significance to the making of financial internal control plan of other same kind of subsidiaries,and also provides references for the completion of financial internal control theory of parent corporation and subsidiaries.